SMT.DRAUPATI W/O ASHOK DEEPALI vs. THE JOINT COMMISSIONER OF INCOME TAX

WP/111696/2019HC KarnatakaKAHC02001712201923 August 2024Author: JYOTI MULIMANI3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the rejection of the petitioner's representations by the Income Tax Department was just and proper. The reasoning was that the information sought by the petitioner, specifically the Assessment Order for AY 2013-14, the Audit Report, and the Partnership Deed of M/s. Shree Ganesh Stores, pertains to a third party. The Court found that these documents are personal and held in a fiduciary capacity, and there is no public action involved. Consequently, a Writ of Mandamus cannot be issued to compel the disclosure of such information. The Writ Petition was therefore liable to be dismissed.

What were the facts?

The petitioner, Smt. Draupati, filed a Writ Petition seeking a Mandamus directing respondents 3 and 4 (Principal CCIT and another authority) to consider her representations dated July 14, 2016, October 28, 2016, and May 22, 2017. These representations were made to the Income Tax Officer, Bagalkote, requesting documents related to the assessee M/s. Shree Ganesh Stores, Bagalkote. Specifically, she sought the Assessment Order for the Assessment Year 2013-14, the Audit Report, and the Partnership Deed. The Income Tax Department declined to consider these representations.

What were the issues?

1. Whether a Writ of Mandamus can be issued directing the Income Tax Department to furnish documents pertaining to a third-party assessee, namely M/s. Shree Ganesh Stores, Bagalkote, which include the Assessment Order for AY 2013-14, Audit Report, and Partnership Deed. Assessee's Contention: The petitioner sought to compel the authorities to consider her representations for these documents. Revenue's Contention: The revenue, through the High Court's reasoning, argued that the information sought pertains to a third party and is personal and held in a fiduciary capacity, thus not subject to a public action. Therefore, a Mandamus cannot be issued.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 23RD DAY OF AUGUST, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 111696 OF 2019 (T-RES) BETWEEN:

SMT. DRAUPATI W/O ASHOK DEEPALI, AGE ABOUT 45 YEARS, OCC: H.H., R/O: JUNI PETH, RAMDURG, TQ: RAMDURG, DIST: BELAGAVI. …PETITIONER (BY SRI. RAGHAVENDRA.A.PUROHIT., ADVOCATE)

AND:

THE JOINT COMMISSIONER OF INCOME TAX, SHASTRI NAGAR, DEVOOR BUILDING, BEHIND GODAVARI HOTEL, ATHANI ROAD, VIJAYAPURA, DIST: VIJAYAPURA.

THE OFFICE OF THE INCOME TAX, INCOME TAX DEPARTMENT, NAVANAGAR, BAGALKOTE, DIST: BAGALKOTE.

THE PRINCIPAL, CCIT-KARNATAKA AND GOA REGION, C-3, DONACYNTHIA, NO.35, PRIMROSE ROAD, BENGALURU-025. …RESPONDENTS (BY SRI. Y.V.RAVIRAJ AND SRI. M.THIRUMALESH., ADVOCATES R1-R3; SRI. NEELENDRA.D.GUNDE., ADVOCATE FOR R4)

Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS.

THIS WRIT PETITION IS COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER:

ORAL ORDER

Sri.Raghavendra.A Purohit., learned counsel for the petitioner and Sri.Neelendra D.Gunde., learned counsel for respondent No.4 have appeared in person. Sri.M.Thirumalesh., learned counsel on behalf of Sri.Y.V.Raviraj., for respondents 1 to 3 has appeared through video conferencing.

The captioned Writ Petition is filed seeking a Writ of Mandamus directing respondents 3 and 4 to consider the representations dated:14.07.2016, 28.10.2016 and 22.05.2017 submitted by the petitioner vide Annexures-E, E1 and E2.

Learned counsel for the respective parties urged several contentions. Heard, the contentions urged on behalf of respective parities and perused the Writ papers with utmost care.

Suffice it to note that, the representations are submitted by the petitioner before the Income Tax Officer, Bagalkote requesting to furnish documents such as Assessment order for the year 2013-14, Audit Report and Partnership Deed in respect of assessee M/s.Shree Ganesh Stores, Bagalkote. The Income Tax Department has declined to consider the representation. In my view, the rejection is just and proper. The reason is simple. The information sought by the petitioner pertains to third party and there is no public action involved in the Assessment Order, Audit Report, and Partnership Deed as the same is personal and held in the fiduciary capacity. Hence, such a Mandamus cannot be issued. Therefore, the Writ Petition is liable to be dismissed. 5. Resultantly, the Writ Petition dismissed.

Sd/- (JYOTI MULIMANI) JUDGE MRP LIST NO.: 3 SL NO.: 32

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